
1 
This Order may be cited as the Finance Act 1985 (Interest on Tax) (Prescribed Rate) (No. 2) Order 1990 and shall come into force on 6th November 1990.
2 
For the purposes of subsections (1), (3) and (6) of section 18 of the Finance Act 1985 the prescribed rate shall be 12.25 per cent.
Irvine Patnick
Gregory Knight
Two of the Lords Commissioners of Her Majesty’s Treasury
24th October 1990